Cruise Company produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 6,000 units, are as follows:

Direct materials $4.00

Direct labor $4.00

Variable manufacturing overhead $3.00

Fixed manufacturing overhead $1.00

Total cost $12.00

The fixed overhead costs are unavoidable.

Assuming Cruise Company can purchase 6,000 units of the part from Suri Company for $14 each, and the facilities currently used to make the part could be rented out to another manufacturer for $24,000 a year, what should Cruise Company do?